MAPPING TO OTHER GUIDELINES

ISO 26000 Index

Below, we have mapped disclosures to the ISO 26000 core subjects.

Core subjects	Issues	Description	Page
6.2 Organizational governance			Top Commitment
			Sustainable Business Strategy
			Corporate Governance
6.3 Human rights	6.3.3 Due diligence	Organizations should identify, prevent, and address actual or potential human rights impacts resulting from their activities or the activities of those with which they have relationships.	Occupational Health and Safety＞Employee Health＞Health Management
	6.3.4 Human rights risk situations	Organizations should give special attention to situations in which human rights abuses are more likely to go unnoticed. Examples include a culture of political corruption and transactional relations in which work is performed on an informal basis without legal protection.	ー
	6.3.5 Avoidance of complicity	An organization may be considered complicit if it gains improper advantage from human rights abuses by assisting in a violation of human rights or by benefitting from human rights abuses committed by someone else.	ー
	6.3.6 Resolving grievances	Organizations should provide a mechanism for those who believe their human rights have been abused to bring this to the attention of the organization and seek redress.	KOKUYO Group Hotline (For Supply Chain Partners)
	6.3.7 Discrimination and vulnerable groups	Organizations should prohibit practices that discriminate, directly or indirectly, against anyone based on prejudice. They should actively ensure equal opportunity and respect for all individuals, including those who are vulnerable.	KOKUYO Group Code of Conduct
	6.3.8 Civil and political rights	Organizations should respect individuals’ right to a life with dignity, with the liberty and integrity as a person and member of society. This includes freedom of speech and expression and the right to take part in political processes.	ー
	6.3.9 Economic, social and cultural rights	Organizations should respect the right of every person to lead a life necessary for their mental and physical health and wellbeing.	Occupational Health and Safety
	6.3.10 Fundamental principles and rights at work	These are the fundamental rights at work defined by the International Labour Organization (ILO), namely freedom of association, the right to collective bargaining, the elimination of forced or compulsory labor, the abolition of child labor, and the elimination of discrimination.	KOKUYO Group Code of Conduct
6.4 Labor practices	6.4.3 Employment and employment relationships	Employment and the employment relationship should be established to ensure that work performed by the employee is in the interest of society, the organization, and the employee, with both employers and employees having rights and fulfilling their obligations.	Welfare and Benefits* *Japanese Only
	6.4.4 Conditions of work and social protection	Conditions of work should align with relevant international labor standards. Social protection refers to policies and practices, primarily provided by the state, to mitigate financial hardship in cases such as illness, injury, maternity, and old age.	Labor and Talent＞Programs
	6.4.5 Social dialogue	Organizations should provide a mechanism for social dialogue that includes negotiation, consultation, or exchange of information between representatives of government, employers (organizations), and workers, regarding policies and solutions while considering the respective priorities and demands of both employers and workers.	Occupational Health and Safety＞KOKUYO Health and Productivity Declaration
	6.4.6 Health and safety at work	Organizations should provide a workplace and working conditions that support workers’ physical and mental health, and mechanisms to accommodate workers’ objections and needs.	Occupational Health and Safety＞Employee Safety
			Labor and Talent＞Workstyle Reform, Diversity, and Inclusion
	6.4.7 Human development and training in the workplace	Organizations should provide opportunities for improving an individual’s capabilities and competences, increasing the individual’s ability to maintain or improve their economic, social, and cultural living standards.	Labor and Talent＞Human Resources Management
6.5 Environment	6.5.3 Prevention of pollution	Organizations should prevent emissions to air, discharges to water, generation of waste, release of toxic and hazardous chemicals, and other forms of pollution.	Environmental Management
			Legal Compliance and Pollution Prevention
			ESG Data: Environment＞Managing Chemical Substances
	6.5.4 Sustainable resource use	Organizations should promote sustainable resource use involving the responsible use of energy, fuel, resources, processed goods, land, and water.	Recycling
			ESG data＞Reports by Business Sites
			ESG Data: Environment
	6.5.5 Climate change mitigation and adaptation	Organizations should take action to reduce GHG emissions and implement measures to avoid or minimize damage associated with climate change.	Climate Change
			ESG data＞Reports by Business Sites
			ESG Data: Environment＞Global Warming Preventative Measures
	6.5.6 Protection and restoration of the natural environment	With the environment having been altered by human activity, organizations should take action to protect the environment and restore biodiversity and ecosystems.	Coexistence with Nature
			ESG Data: Environment＞Yui-no-Mori: Wildlife survey results
6.6 Fair operating practices	6.6.3 Anti-corruption	Organizations should prohibit corruption, which is the abuse of entrusted power for private gain. Examples of corruption include bribery, conflict of interest, fraud, money laundering, and trading in influence.	Risk Management＞Basic Policy on Bribery and Corruption
	6.6.4 Responsible political involvement	To support public political processes that benefit society at large, organizations should prohibit use of undue influence and avoid behavior such as manipulation, intimidation, and coercion.	KOKUYO Group Code of Conduct
	6.6.5 Fair competition	Organizations should avoid anti-competitive behavior such as price fixing, bid rigging, and dumping (predatory pricing).	KOKUYO Group Code of Conduct
	6.6.6 Promoting social responsibility in the value chain	As well as adopting practices of social responsibility themselves, organizations should promote such adoption among their trading partners and other stakeholders.	KOKUYO Group Code of Conduct
	6.6.7 Respect for property rights	Property rights cover both physical property and intellectual property. Organizations should respect property rights and never violate them.	KOKUYO Group Code of Conduct
			Risk Management＞Initiatives Regarding Management of Intellectual Property Rights
6.7 Consumer issues	6.7.3 Fair marketing, factual, and unbiased information and fair contractual practices	In marketing and advertising, organizations should provide sufficient information and avoid omitting critical information so that consumers can make informed decisions about purchases. This may include providing information about the social or environmental impacts of the product or service.	ー
	6.7.4 Protecting consumers’ health and safety	Organizations should provide products and services that are safe, with minimal risk of harm to consumers, along with instructions for safe use. Measures to protect safety should include mechanisms for product withdrawal and recall when the product, after having been placed on the market, presents an unforeseen hazard or has a serious defect.	Together with Customers
	6.7.5 Sustainable consumption	Organizations should offer consumers socially and environmentally beneficial products and services, considering the full life cycle. They should also provide consumers the information they need to make informed decisions about purchases	Recycling＞Circular Business Guidelines: SUTENAI CIRCLE
	6.7.6 Consumer service, support, and complaint and dispute resolution	These are the mechanisms organizations should use to address the needs of consumers after products and services are bought or provided. Such mechanisms include technical support regarding use, as well as provisions for return, repair, and maintenance in the case of performance defects. They also include after-sales support and advice systems.	Together with Customers＞A System for Utilizing Feedback from Customers
	6.7.7 Consumer data protection and privacy	Organizations should safeguard consumers’ rights of privacy by limiting the types of information gathered and the ways in which such information is obtained, used, and secured.	Personal Information Protection Policy
	6.7.8 Access to essential services	Organizations that provide essential services such as water services should show consideration to vulnerable users by, for example, refraining from disconnecting the service (in cases of non-payment) without providing a reasonable timeframe to make the missing payment.	ー
	6.7.9 Education and awareness	Organizations should educate and inform consumers so that they are conscious of their rights and responsibilities and more likely to make knowledgeable purchasing decisions and consume responsibly.	ー
6.8 Community involvement and development	6.8.3 Community involvement	Organizations should participate and involve themselves with communities in which they operate to contribute to the public good and community development and foster amicable relations with community organizations and stakeholders.	Partnerships with External Organizations
			Coexistence with Nature＞Environmental Conservation
	6.8.4 Education and culture	Organizations should take action to improve the quality of and access to education. They should also help conserve and promote cultural activities.	Partnerships with External Organizations＞Actions Related to Partnerships with External Organizations
	6.8.5 Employment creation and skills development	Organizations should create jobs and analyze the impact of their activities upon employment creation. They should also use skills development programs to encourage employment.	Wellbeing＞Improve Wellbeing among External Stakeholders
	6.8.6 Technology development and access	Organizations should contribute to technological development for community development. They should also adopt technology in such a way as to promote more effective use of human resources and technology diffusion.	ー
	6.8.7 Wealth and income creation	Organizations should contribute to wealth and income creation in communities where they operate through a wide range of policies, including improving productivity and running entrepreneurship schemes.	ー
	6.8.8 Health	Organizations should minimize negative health impacts of their activities and services. They should help raise public health standards in the communities where they operate by encouraging health lifestyles and disease prevention.	Together with Customers＞Providing Peace of Mind and Safety to Customers
	6.8.9 Social investment	Organizations should invest resources in infrastructural projects and other projects in such a way as to improve life in the communities where they operate.	ー

• ESG data